https://www.taxtmi.com/caselaws?id=47558 The Court upheld the rejection of the rectification petition challenging a Central Excise duty demand on cotton fabrics processing, citing the amended Section 35C(2) of the Central Excise Act and emphasizing the timing of the rectification petition. The appellant's argument for a substantive right to rectify mistakes beyond the amended time limit was dismissed, with reference to Supreme Court decisions on vested rights and limitations. The distinction between the right of appeal and the right to rectify mistakes supported the rejection, leading to the dismissal of the Civil Miscellaneous Appeal for lack of merit. en-us Tue, 08 Nov 2005 00:00:00 +0530 Thu, 29 Jul 2010 13:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47558 The Court upheld the rejection of the rectification petition challenging a Central Excise duty demand on cotton fabrics processing, citing the amended Section 35C(2) of the Central Excise Act and emphasizing the timing of the rectification petition. The appellant's argument for a substantive right to rectify mistakes beyond the amended time limit was dismissed, with reference to Supreme Court decisions on vested rights and limitations. The distinction between the right of appeal and the right to rectify mistakes supported the rejection, leading to the dismissal of the Civil Miscellaneous Appeal for lack of merit. Case-Laws Central Excise Tue, 08 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47558